2021 Owens Corning Sustainability Report | Appendices | 288 For this report, the content and boundaries of material topics were developed and determined based on their impacts — economic, environmental, and/or social. We report on ways that we have caused or contributed to impacts in our material topics, as well as the ways our activities, projects, and services are directly linked to these topics through our business relationships. This includes relationships with entities that we do not control and might not have the leverage needed to effect change in their impacts. In summary, the boundaries of all impacts cover all our operations around the world, including Asia Pacific, Europe, and the Americas. Internal boundaries include all plants and offices owned or leased by Owens Corning. The external boundary includes supplier locations, communities, and customer locations where Owens Corning does business. Significant Changes in Scope In 2021 , Owens Corning acquired vliepa GmbH, which specializes in the coating, printing, and finishing of nonwovens, paper, and film for the building materials industry. The acquisition broadens Owens Corning’s significant global nonwovens portfolio to better serve European customers and accelerate growth of building and construction market applications in the region. vliepa GmbH employs approximately 70 people. In accordance with World Resources Institute (WRI) protocols, we collected or estimated vliepa’s utility and production data back to either our base year of 2018 or the year they opened. The revenue denominator we use to calculate our 2030 environmental sustainability goals has been updated to include the acquisition back to the base year of 2018 . All vliepa locations are included in the environmental baseline and metrics provided in this report, with the exception of Scope 3 emissions. The acquired vliepa sites are not part of our reported non-environmental aspects, including HR, safety, supply chain, and corporate philanthropy. This change in scope is applicable across all material topics addressed in our report. The boundaries of our material topics have not otherwise changed. There have been no material restatements of information in this report. SCOPE AND BOUNDARIES Photo submitted by: Kevin Pawlicki | Toledo, Ohio, U.S. Sunset in Key West, Florida, U.S.